| 189/01/2023-GST |
Circular No.189/01/2023-GST |
13-01-2023 |
clarification regarding GST rates and classification of certain goods. |
|
| 190/02/2023-GST |
Circular No.190/02/2023-GST |
13-01-2023 |
clarification regarding GST rates and classification of certain goods. |
|
| 188/20/2022-GST |
Circular No.188/20/2022-GST |
27-12-2022 |
Prescribing manner of filing an application for refund by unregistered persons |
|
| 181/13/2022-GST |
Circular No.181/13/2022-GST |
10-11-2022 |
Clarification on refund related issues |
|
| 182/14/2022-GST |
Circular No.182/14/2022-GST |
10-11-2022 |
Guidelines for verifying the Transitional Credit in light of the order of the Hon’ble
Supreme Court in the Union of India vs. Filco Trade Centre Pvt. Ltd., SLP(C) No. 32709-32710/2018,
order dated 22.07.2022 & 02.09.2022 |
|
| 183/15/2022-GST |
Circular No.183/15/2022-GST |
27-10-2022 |
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM
GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19 |
|
| 184/16/2022-GST |
Circular No.184/16/2022-GST |
27-10-2022 |
Clarification on the entitlement of input tax credit where the place of supply is
determined in terms of the proviso to sub-section (8) of section 12 of the Integrated Goods and
Services Tax Act, 2017 |
|
| 185/17/2022-GST |
Circular No.185/17/2022-GST |
27-10-2022 |
Clarification with regard to applicability of provisions of section 75(2) of Central
Goods and Services Tax Act, 2017 and its effect on limitation |
|
| 186/18/2022-GST |
Circular No.186/18/2022-GST |
27-10-2022 |
Clarification on various issue pertaining to GST |
|
| 187/19/2022-GST |
Circular No.187/19/2022-GST |
27-10-2022 |
Clarification regarding the treatment of statutory dues under GST law in respect of
the taxpayers for whom the proceedings have been finalised under Insolvency and Bankruptcy Code,
2016 |
|
| 180/12/2022-GST |
Circular No.180/12/2022-GST |
09-09-2022 |
Guidelines for filing/revising TRAN-1/TRAN-2 in terms of order dated 22.07.2022 &
02.09.2022 of Hon’ble Supreme Court in the case of Union of India vs. Filco Trade Centre Pvt. Ltd
|
|
| 179/11/2022-GST |
Circular No. 179/11/2022-GST |
03-09-2022 |
Clarification regarding GST rates & classification (goods) based on the
recommendations of the GST Council in its 47th meeting held on 28th – 29th June, 2022 at Chandigarh
|
|
| 170/02/2022-GST |
Circular No. 170/02/2022-GST |
06-07-2022 |
Mandatory furnishing of correct and proper information of inter-State supplies and
amount of ineligible/blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B and
statement in FORM GSTR-1 |
|
| 171/03/2022-GST |
Circular No. 171/03/2022-GST |
06-07-2022 |
Clarification on various issues relating to applicability of demand and penalty
provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving
fake invoices. |
|
| 172/04/2022-GST |
Circular No. 172/04/2022-GST |
06-07-2022 |
Clarification on various issue pertaining to GST. |
|
| 173/05/2022-GST |
Circular No. 173/05/2022-GST |
06-07-2022 |
Clarification on issue of claiming refund under inverted duty structure where the
supplier is supplying goods under some concessional notification. |
|
| 174/06/2022-GST |
Circular No. 174/06/2022-GST |
06-07-2022 |
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A.
|
|
| 175/07/2022-GST |
Circular No. 175/07/2022-GST |
06-07-2022 |
Manner of filing refund of unutilized ITC on account of export of electricity. |
|
| 176/08/2022-GST |
Circular No. 176/08/2022-GST |
06-07-2022 |
Withdrawal of Circular No. 106/25/2019-GST dated 29.06.2019. |
|
| 169/01/2022-GST |
Circular No. 169/01/2022-GST |
12-03-2022 |
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer
under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated
Goods and Services Tax Act, 2017 |
|